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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Management Post-Payment Audit Report Summary
Texas A&M University – Texarkana
Fiscal 2013 Second Quarter

Audit scope

A sample of the Texas A&M University-Texarkana’s (University) payroll, purchase and travel transactions that processed through the Uniform Statewide Accounting System (USAS) during the period beginning June 1, 2011 through May 31, 2012 was audited to determine compliance with applicable state laws.

Payroll transactions and payroll deductions

Payroll transactions were audited for compliance with the General Appropriations Act (GAA), the Texas Payroll/Personnel Resource and other pertinent statutes.

The audit identified:

  • Three instances where the lifetime service credits and corresponding longevity payments were calculated incorrectly.

A limited sample of voluntary contributions was also reviewed:

  • No errors were identified.

Purchase transactions

Purchase transactions were audited for compliance with the GAA, eXpendit and other pertinent statutes.

The audit identified:

  • A purchase order was created after the invoice on one transaction.
  • Three purchase transactions were either missing documentation or the documentation was insufficient to support the payment.

Travel transactions

Travel transactions were audited for compliance with the GAA, Textravel and other pertinent statutes.

The audit identified:

  • One travel transaction reimbursed an employee for gratuities.
  • We identified an improper coding of state hotel taxes which resulted in reimbursing the University incorrectly for the state hotel occupancy tax.

Prompt pay and payment scheduling

The University’s compliance with the prompt payment law and scheduling rules was audited:

  • No significant monetary errors were identified.

Internal control structure

As a routine part of our security review, we reviewed the University’s compliance with the Confidential Treatment of Information Acknowledgement (CTIA) form. When a new user needs access to the Comptroller statewide financial systems, the first step that the agency’s security coordinator takes is to have the person read and sign the CTIA form. A reviewing official also signs the agreement, which the agency’s security coordinator keeps on file for as long as the user has access to the systems, plus five years.

The audit indentified:

  • The University did not obtain a signed CTIA form in a timely manner for three employees.

Fixed assets

The audit included a limited number of fixed assets acquired by expenditures during our audit period. Our purpose was to verify the existence of the assets selected.

The audit identified:

  • All of the assets tested were in their intended location.

Prior post-payment audit and current audit recurring errors

A prior post-payment audit of the University’s payroll, purchase and travel transactions was concluded on June 30, 2008.

We identified the following recurring errors:

  • Overpayment of longevity.
  • Purchase order created after invoice.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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